Order for Enforcement of the Income Tax Act

The benefits specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (a) (Nontaxable Income) of the Act are the following benefits:

an injury and disease pension under Article 22, paragraph (1) of the Supplementary Provisions (Payment, etc. of Increased Pensions to Former Military Personnel, etc.) of the Act Partially Amending the Public Officers Pension Act (Act No. 155 of 1953);

medical care benefits or expenses, compensation for absence from work, disability compensation, compensation for discontinuance, or compensation in installments (limited to the portion pertaining to disability compensation) received pursuant to the provisions of Chapter VIII (Accident Compensation) of the Labor Standards Act;

medical care benefits or expenses, injury and disease allowance, convalescence allowance, or disability allowance received pursuant to the provisions of Chapter X (Accident Compensation) of the Mariners Act;

benefits paid by a local government pursuant to the provisions of a Prefectural or Municipal Ordinance that are equivalent to the increased pension or injury and disease grant prescribed in Article 9, paragraph (1), item (iii), (a) of the Act.

The mutual aid system specified by Cabinet Order prescribed in Article 9, paragraph (1), item (iii), (c) of the Act is a system (excluding the portion pertaining to the payment of lump-sum withdrawal payments (meaning lump sums paid when a member withdraws from the system)) that provides in a Prefectural or Municipal Ordinance of a local government that persons who support a person with a mental or physical disability (hereinafter referred to as a "person with a mental or physical disability" in this paragraph) are to be members, that those members pay contributions to the local government, and that the local government periodically pays benefits for the support of persons with a mental or physical disability, and that satisfies the following requirements:

it pays only benefits for the support of persons with a mental or physical disability (including condolence payments paid to a member if the person with a mental or physical disability dies before payment of those benefits begins);

the amount of the benefits referred to in the preceding item does not exceed the amount that covers the expenses ordinarily required for the livelihood of the person with a mental or physical disability (in the case of the condolence payments referred to in that item, the amount found to be reasonable in comparison with the cumulative amount of contributions), and there is no unfairly discriminatory treatment of any particular person with respect to that amount;

the payment of the benefits referred to in item (i) (excluding the condolence payments referred to in that item; the same applies in the following item) begins on account of the death or severe disability of a member, or any other special accident certified by the head of the local government;

the recipient of the benefits referred to in item (i) is the person with a mental or physical disability or a person who supports the person with a mental or physical disability after the occurrence of the accident referred to in the preceding item;

the accounting for the benefits referred to in item (i) is kept separately from other accounting, and contributions and other funds are reliably managed through entrusting management to a bank or other financial institution, enrollment in life insurance, or other similar methods.

The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Act are the portions equivalent to the amounts specified in the following items for the categories of commutation allowances (including similar ones) listed in those items.

In the case of a commutation allowance (including similar allowances; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities or toll roads for commuting and bears the fares or tolls therefor (hereinafter referred to as "fares, etc." in this Article) (excluding persons prescribed in item (v) and item (vi)): the amount of fares, etc. by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);

In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting (excluding a person whose commuting distance is less than two kilometers one way and persons prescribed in the following item, item (v), and item (vi)): the amount specified below for each of the following categories of cases:

Where the commuting distance is less than 10 kilometers one way: 4,200 yen per month;

Where the commuting distance is 10 kilometers or more but less than 15 kilometers one way: 7,300 yen per month;

Where the commuting distance is 15 kilometers or more but less than 25 kilometers one way: 13,500 yen per month;

Where the commuting distance is 25 kilometers or more but less than 35 kilometers one way: 19,700 yen per month;

Where the commuting distance is 35 kilometers or more but less than 45 kilometers one way: 25,900 yen per month;

Where the commuting distance is 45 kilometers or more but less than 55 kilometers one way: 32,300 yen per month;

Where the commuting distance is 55 kilometers or more but less than 65 kilometers one way: 38,700 yen per month;

Where the commuting distance is 65 kilometers or more but less than 75 kilometers one way: 45,700 yen per month;

Where the commuting distance is 75 kilometers or more but less than 85 kilometers one way: 52,700 yen per month;

Where the commuting distance is 85 kilometers or more but less than 95 kilometers one way: 59,600 yen per month;

Where the commuting distance is 95 kilometers or more one way: 66,400 yen per month;

In the case of a commutation allowance received by a person who customarily uses an automobile or other transportation equipment for commuting and who customarily uses a facility for parking that transportation equipment (limited to a facility that satisfies requirements specified by Ministry of Finance Order, such as being located in the vicinity of the person's place of work or of a station, bus stop, or other facility on the commuting route; hereinafter in this item and item (vi) referred to as "parking facility, etc.") and bears the fee therefor (excluding a person whose commuting distance is less than two kilometers one way and a person prescribed in item (vi)): the sum of the amount, for each of the cases listed in (a) through (k) of the preceding item, specified respectively in (a) through (k) of that item and the amount specified by Ministry of Finance Order as the amount equivalent to the monthly fee for the parking facility, etc. (where that amount exceeds 5,000 yen, 5,000 yen; referred to in item (vi) as the "amount equivalent to the parking fee");

In the case of a commuter pass for commuting (including similar tickets; the same applies hereinafter in this Article) received by a person who customarily uses transportation facilities for commuting (excluding a person who receives the commutation allowance listed in item (i) and persons prescribed in the following item and item (vi)): the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute (where the amount per month exceeds 150,000 yen, 150,000 yen per month);

In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment (excluding a person whose distance of using that transportation equipment is less than two kilometers one way and a person prescribed in the following item): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute and the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment (where the amount per month exceeds 150,000 yen, 150,000 yen per month);

In the case of a commutation allowance or commuter pass for commuting received by a person who customarily uses transportation facilities or toll roads for commuting and also uses an automobile or other transportation equipment, and who customarily uses a parking facility, etc. and bears the fee therefor (excluding a person whose distance of using that transportation equipment is less than two kilometers one way): the sum of the amount of fares, etc. or the value of the commuter pass by the ordinary commuting route and method recognized as the most economic and rational in light of circumstances such as the fares, time, and distance pertaining to that person's commute, the amount specified in item (ii), (a) through (k) for the distance of using that transportation equipment, and the amount equivalent to the parking fee (where the amount per month exceeds 150,000 yen, 150,000 yen per month).

The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vi) (Nontaxable Income) of the Act are the following:

Food provided pursuant to Article 80, paragraph (1) (Provision of Food) of the Mariners Act and other food provided free of charge pursuant to the provisions of laws and regulations;

Uniforms and other personal effects provided by the employer to a person who has salary income and who is required to wear a uniform due to the nature of their duties;

The benefit a person prescribed in the preceding item receives by being lent, by the employer, the uniforms and other personal effects prescribed in that item;

The benefit of being lent a residence free of charge pursuant to Article 12 (Free Housing) of the National Public Officers' Housing Act (Act No. 117 of 1949), and the benefit that a person who has salary income and who is to reside in a place designated by the employer, based on unavoidable necessity in the performance of their duties, receives by being lent a house in order to reside in the designated place.

The allowance specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vii) (Nontaxable Income) of the Act is the amount of the portion of the salary that a person working outside Japan receives for that work in addition to the ordinary salary that the person would receive for working in Japan, which, in light of the prices, standard of living, and living environment at the place of work and circumstances such as the exchange rate between the place of work and Japan, is not recognized as a benefit from receiving that addition compared with working in Japan.

The international organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are those designated by the Minister of Finance, being organizations of which Japan is a member among those established based on international arrangements, and other organizations whose members are states.

When the Minister of Finance has made the designation under the preceding paragraph, the Minister is to give public notice thereof.

The requirements specified by Cabinet Order prescribed in Article 9, paragraph (1), item (viii) (Nontaxable Income) of the Act are the requirements set out in the following items for a person who works for a foreign government or a local government of a foreign country, and the requirement set out in item (i) for a person who works for an international organization prescribed in paragraph (1) of the preceding Article.

the person does not have Japanese nationality and is not one specified by Ministry of Finance Order as a person who has obtained permission to reside permanently in Japan (including a person permitted to reside in Japan for a long period);

the person's service performed for that foreign government or local government of a foreign country is service pertaining to operations similar to those conducted by Japan or its local governments and not aimed at profit.